Execuspeak Dictionary™

May 19

Bridge Loan

A short-term loan to “bridge” the gap between the current situation and the exit strategy.

Usage: They took out a bridge loan so they could finish the construction and then refinance the finished building.

May 18

LIFO

Last In, First Out. Pronounced ly-fow. A method for valuing inventory and determining cost of sales. The opposite of FIFO (First In, First Out).

Usage: LIFO matches current revenues and current costs.

May 17

Target Customer

The population that has been defined as most likely to be interested in purchasing a product or service.

Usage: The promotional program was designed to be of interest to the target market.

May 16

Stock Rotation

Practices to keep inventory fresh.

Usage: Stock rotation in a supermarket keeps food with a shorter expiry at the front of a shelf.  Stock rotation at a car dealership keeps current model parts available for customers.

May 15

CPG

Consumer Packaged Goods. Products that individuals and households replace frequently, compared to those that are usable for extended periods (known as durable goods).

Usage: Packaged food and beverages, clothing, tobacco and household products are the classic categories of the CPG market.

May 14

Brainstorm

A process in which one or several people identify many creative ideas on a subject in a short period of time.

Usage: They set aside time to brainstorm some solutions before evaluating their options

May 13

CYA

Cover Your Ass. Refers to activities associated with making sure that procedures have been followed. The goal is to avoid legal and administrative penalties, criticism, or other punitive measures.

Usage: Although everyone referred to the project as a CYA exercise, it was important to get all the information to the insurance company.

May 12

Current Liability

A liability (such as debt) that is due within a short period of time, usually 12 month or less. Opposite of long-term liability. Usage: Accounts payable is considered a current liability.

May 11

Deliverable

A document, either electronic or paper, or outcome that has been promised to a customer or client. May be contractually specified in terms of both time and content.

Usage: The consultant agreed that the deliverable would be available on Friday.

May 10

Manufacturing Overhead

The general expenses that become a part of cost of goods sold because they are consumed or required by the manufacturing process.

Usage: The shop supervisor’s salary is a part of manufacturing overhead.

May 09

Merger

The combining of two separate companies or divisions.

Usage: A merger is akin to a marriage between business entities.

May 08

POS

The location where the customer is actually paying for the product. Abbreviated as POS.  

Usage: A cash register is one type of POS terminal.

May 07

Computer Literacy

The basic skills and understanding of computers and how to use them. Also called digital literacy.

Usage: Computer literacy is as basic to the 21st century as knowing letters and numbers.

 

May 06

Prediction

Development of a definite statement about the future based on knowledge of how changes in the environment will shape the future.

Usage: The prediction or sales forecast was based on the market research.

May 05

OpEx

OPerating EXpenses. Those expenses in a financial statement that represent the money spent by the business.

Usage: The managers were trying to figure out how to decrease opex and increase profits.